$>[!$Problem$]$

$>$ Evilene Company makes industrial$$grade brooms. It incurs the following costs:

$>1.$ Salaries for broom inspectors.

$>2.$ Copy machine maintenance at corporate headquarters.

$>3.$ Hourly wages for assembly workers.

$>4.$ Research and development for new broom types.

$>5.$ Salary for factory manager.

$>6.$ Depreciation on broom$$assembly equipment.

$>7.$ Salary for the CEO administrative assistant.

$>8.$ Wood for handles.

$>9.$ Factory cleaning supplies.

$>10.$ Lubricants for broom$$assembly factory equipment.

$>11.$ Salaries for customer service representatives.

$>12.$ Salaries for factory maintenance crew.

$>13.$ Sales team golf outings with customers.

$>14.$ Salaries for the raw materials receiving department employees.

$>15.$ Advertising expenses.

$>16.$ Depreciation on the CFO company car.

$>17.$ Straw for brooms.

$>18.$ Salaries for sales personnel.

$>19.$ Shipping costs to customers.

$>$

$>$ Indicate whether each cost is direct materials, direct labor, manufacturing overhead, or non$-$manufacturing. Indicate whether each cost is a product cost or a period cost.